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NCJRS Abstract

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NCJ Number: 66827 Find in a Library
Title: MULTNOMAH COUNTY (OR) - AUDITOR - REPORT OF THE ACTIVITIES FOR 1979
Author(s): ANON
Corporate Author: Multnomah Cty Auditor
United States of America
Date Published: 1980
Page Count: 24
Sponsoring Agency: Multnomah Cty Auditor
Portland, OR 97204
National Institute of Justice/
Rockville, MD 20849
Sale Source: National Institute of Justice/
NCJRS paper reproduction
Box 6000, Dept F
Rockville, MD 20849
United States of America
Document: PDF
Language: English
Country: United States of America
Annotation: THIS BOOKLET SUMMARIZES THE WORK COMPLETED BY THE COUNTY AUDITOR IN MULTNOMAH COUNTY, OREG., DURING 1979. IT INCLUDES AN INDEX OF REPORTS ISSUED IN PRIOR YEARS AND DESCRIBES HOW AUDITORS DO THEIR WORK.
Abstract: THE COUNTY AUDITOR MUST MAINTAIN A CONTINUOUS AUDIT OF FINANCIAL AFFAIRS, MAINTAIN A CONTINUOUS INTERNAL AUDIT OF EACH ADMINISTRATIVE OFFICE AND DEPARTMENT, REPORT ALL IRREGULARITIES TO THE BOARD OF COUNTY COMMISSIONERS, AND AFFIX RESPONSIBILITY FOR THE IRREGULARITIES. THE THREE GENERAL TYPES OF GOVERNMENT AUDITS ARE FINANCIAL AND COMPLIANCE, ECONOMY AND EFFICIENCY, AND PROGRAM RESULTS. THE AUDITOR EXAMINES FINANCIAL AND OTHER DATA, VERIFIES AND EVALUATES MANAGEMENT SYSTEMS AND PROGRAMS, AND SUGGESTS IMPROVEMENTS IN PROCEDURES AND SYSTEMS THROUGH SURVEYS, FIELD WORK, AND REPORTING. THE THREE PRIMARY REPORTING FORMATS ARE INTERNAL AUDIT REPORTS, SURVEY REPORTS, AND REPORTS TO MANAGEMENT. CRITERIA FOR SELECTING OPERATIONAL OR FINANCIAL AUDITS AND FOR SELECTING PROGRAM RESULTS AUDITS ARE PROVIDED, TOGETHER WITH A LIST OF GOALS AND OBJECTIVES. TABLES AND A CHART ARE INCLUDED. (JLF)
Index Term(s): Auditing standards; Audits; Oregon
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=66827

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